Procedures of National Tax Payment Available to Taxpayers Overseas
[Outline]
For taxpayers who have domiciles and residences oversea (areas outside the jurisdiction of the Act on General Rules for National Taxes), there are the following procedures for national tax payment available in addition to payment through tax agents.
1. Payment by credit card
Please see Procedure for credit card paymentiPDF/1,064KBj for details of the tax payment procedure.
[Important notes for usage]
The maximum payment amount per procedure is less than 10 million yen and the payment limit of your credit card (including payment processing fees).
2. Direct payment
Please see Procedure for direct payment (Japanese language) for details of the tax payment method.
[Important notes for usage]
Please perform the procedure for starting the use of e-Tax beforehand.
In addition, your deposit/savings account in a financial institution in Japan is required. Please see Procedure for direct payment (Japanese language) for financial institutions applicable to this procedure.
3. Payment via Internet banking
Please see Procedure of payment via Internet banking (Japanese language) for details of the payment procedure.
[Important notes for usage]
Please perform the procedure for starting the use of e-Tax beforehand.
In addition, your deposit/savings account in a financial institution in Japan is required. Please see "Search for financial institution supporting Pay-easy" (Japanese language) for financial institutions applicable to this procedure.
* "Search for financial institution supporting Pay-easy" (Japanese language) is a website managed by Japan Multi-Payment Network Promotion Association (JAMPA).
4. Payment by overseas remittance
This procedure is to pay national taxes through overseas remittance via overseas financial institution.
If you wish to perform this procedure, please contact "Special Desk for National Tax Payment by Overseas Remittance" (Revenue Management Section, First Special Collection Coordination Division, Revenue Management and Collection Department, Tokyo Regional Taxation Bureau) before oversea remittance.
[Flow of Procedure]
(1) Contact Special Desk for National Tax Payment by Overseas Remittance
Please call the main telephone number of Tokyo Regional Taxation Bureau (+81-3-3542-2111) and ask for "Special Desk for National Tax Payment by Overseas Remittance."
(Business hours: From 8:30 a.m. to 5:00 p.m. Japan Time (on weekdays))
* Staff in charge will explain to you the specific procedure for tax payment and matters that require attention.
* If you do not know the tax item and the tax amount which you need to pay, please contact your district Tax Office or Regional Taxation Bureau beforehand.
(2) Remittance from overseas
* Remittances shall be made in Japanese yen.
* Taxpayers shall bear all fees in connection with overseas remittance.
(3) Submission of a tax payment slip and a remittance statement (evidential documents proving the remittance has been made through overseas financial institution) through e-mail, etc.
* A receipt will be sent later by international mail.
[Important notes for usage]
Tax items applicable to this procedure
All tax items
However, there are some tax items that this method does not apply to, such as withholding income tax, which is paid with a statement of collected income tax, and tax items that require a revenue stamp attached to their format.
Fees
- Taxpayers shall bear all fees incurred related to their remittance (The National Tax Agency will never bear any fees related to remittances.)
- You need to confirm the amount of fees incurred related to remittance with the overseas financial institution beforehand that you will make remittance.
- You need to make it certain to inform the overseas financial institution that you (the taxpayer) will bear all fees.
Others
- Please contact "Special Desk for National Tax Payment by Overseas Remittance" beforehand since we need to know about taxpayers who will make remittance from overseas.
- If we cannot confirm the date of remittance from a remittance statement, we may ask you to submit additional documents.
- Please understand that it will take two to three weeks for a receipt to arrive at you, depending on the number of days that your financial institution needs for processing your application and the situation of international mail.
